Nonresident aliens use Form 1040-NR to file their U.S. income tax return. An individual is considered a US nonresident alien if they do not have a green card or have not passed the substantial presence test.
Key Takeaways
Nonresident aliens, trusts, and estates use Form 1040-NR to report their foreign income earned or connected with the US.
As a taxpayer, you must file this form if you have U.S. wages that are subject to withholding or if you have earned U.S.-sourced income.
The deadline to file Form 1040-NR is April 15 for individuals with US wages. Other non-resident filers without wages can file by June 15.
Who is Eligible to File IRS Form 1040-NR?
If you are a nonresident alien working in the United States, you must file taxes using Form 1040-NR.
For non-resident aliens, it is essential to file Form 1040-NR and comply with U.S. tax laws due to visa requirements. However, filing Form 1040-NR is the only way you can get a tax refund as a nonresident alien if you have overpaid the taxes.
What to Fill in Form 1040-NR
Similar to other tax forms, Form 1040-NR requires you to provide your personal information, including your name and address. Similarly, you will need an identifying number to file Form 1040-NR.
If the individuals have qualified, then they must enter their SSN, and if they do not qualify for the SSN, then the Individual Taxpayer Identification Number (ITIN) would also work.
Now you can use Form 1040-NR to report your U.S.-sourced income, such as wages, tips, salary, and more. You can also report:
Ordinary and qualified Dividends.
Scholarship and fellowship grants.
Capital gains or losses
IRS, pension, or annuity income
Real estate or farm income
Expert Help In Filing Form 1040-NR
Filing IRS Form 1040-NR and understanding US taxation as a non-resident alien can be overwhelming and complicated, especially when you are not familiar with IRS rules and regulations. Well, not anymore. At Savetaxs, we assist you in filing your Form 1040-NR with expert guidance and accuracy.
Our experts have been assisting U.S. residents with tax services for over a decade, and the satisfied client base is a testament to the high quality of services we provide. Connect with us, as we offer our services 24/7 across all time zones, no matter where you are in the world.
Note: This guide is for informational purposes only. The views expressed in this guide are personal and do not constitute the views of Savetaxs. Savetaxs or the author will not be responsible for any direct or indirect loss incurred by the reader for taking any decision based on the information or the contents. It is advisable to consult with either a Chartered Accountant (CA) or a professional Company Secretary (CS) from the Savetaxs team, as they are familiar with the current regulations and help you make accurate decisions and maintain accuracy throughout the whole process.
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Form 1040-NR is used by non-resident aliens, the individuals who do not have a green card or have passed he substantial presence test. They use this form to report their U.S.-sourced income and stay in compliance with federal tax filing obligations.
You are required to file Form 1040-NR if you are a non-resident alien who:
Worked in the United States and has earned income like rental, wages, salary, and more.
If you have received taxable scholarships or fellowship grants.
Even if you do not have any income, filing Form 1040-NR is necessary to claim exemptions or refunds, if any, and to comply with residency or visa document requirements.
You can report U.S.-sourced income, such as
Wages, salaries, and tips.
Dividends (ordinary and qualifying)
Scholarships and fellowship grants.
Capital gains or losses.
IRS, pension, or annuity distributions.
Real estate or farm income.
You can enter your SSN, social security number, if eligible. Or else you can use an ITIN, which is an Individual Taxpayer Identification Number.
For calendar-year taxpayers:
April 15, 2025, is the day when you received US source wages subject to withholding.
June 15, 2025, if you did not receive such wages.
Depending on your situation, you might need:
Schedule A: Itemized deductions.
Schedule NEC: To report US income not effectively connected to a US business (eg, FDAP income taxed at flat rates)
Schedule OI: Additional information, such as claiming a treaty benefit.
You may be eligible for itemized deductions, such as state taxes and charitable contributions, and claim the treaty-based exemption, or reduce the rates of withholding.
US source income includes scholarships, investment income, rental income, or the real estate profits that have originated from US-based sources.
In such a case, you must file Form 4868 by the original deadlines for requesting an extension.
In a case where you are a dual status alien (resident and nonresident in the same year), then you should file Form 1040 along with Form 1040-NR as an attachment.
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